E-accounting refers to the obligation of keeping accounting records and entries through electronic means and entering your accounting information on a monthly basis through the SAT’S Internet website.
Additionally, taxpayers should be able to generate electronic information of their journal and auxiliary entries to send it to the SAT, only where:
Taxpayers under the Leasing, Professional Services, and Tax Incorporation Regime are relieved from sending Electronic Accounting provided that they register their transactions in the accounting module of the electronic tool “My accounts”.
The information is sent in compressed files in zip format through the Digital Tax Inbox or in the Formalities section of this Website; the information must be sent with a valid electronic signature.
Technical document E-Accounting v1.3 (DOCX)
Chart of accounts - July 21, 2017 (PDF)
Account balance - July 21, 2017 (PDF)
Policies of the period - July 21, 2017 (PDF)
Subsidiary ledger of folios of tax receipts - July 21, 2017 (PDF)
Subsidiary ledger of account and sub account (PDF)
Digital seal of e-accounting - July 21, 2017 (PDF)